{"id":2531,"date":"2024-02-14T23:23:53","date_gmt":"2024-02-14T23:23:53","guid":{"rendered":"http:\/\/trusttaxconsultant.local\/?p=2531"},"modified":"2024-02-14T23:26:31","modified_gmt":"2024-02-14T23:26:31","slug":"pph-21","status":"publish","type":"post","link":"http:\/\/trusttaxconsultant.local\/pph-21.html","title":{"rendered":"PPh 21: Definisi, Tarif &amp; Contoh Cara Hitung"},"content":{"rendered":"\n<p>PPh 21, yang merupakan singkatan dari Pajak Penghasilan Pasal 21, adalah pajak yang dipotong atas penghasilan yang diterima oleh seorang Wajib Pajak pribadi atas pekerjaan, jasa, atau kegiatan yang dilakukannya di dalam negeri. Pada tahun 2024, Direktorat Jenderal Pajak (Ditjen Pajak) memberlakukan perubahan dalam tarif pemotongan PPh 21 dengan menerapkan skema tarif efektif rata-rata (TER). Artikel ini akan mengulas secara detail mengenai skema baru dan memberikan contoh perhitungan PPh 21 terbaru yang berlaku mulai tahun 2024.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Pengertian PPh Pasal 21<\/strong><\/h2>\n\n\n\n<p>PPh Pasal 21 merupakan pajak penghasilan yang dikenakan kepada Wajib Pajak pribadi atas penghasilan yang diterima dari pekerjaan, jasa, atau kegiatan lainnya yang dilakukan di dalam negeri. Umumnya, PPh 21 ini terkait dengan pajak yang dipotong pada sistem penggajian\/payroll karyawan oleh suatu perusahaan.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Skema Tarif Efektif Rata-rata (TER) PPh 21<\/strong><\/h2>\n\n\n\n<p>Perubahan terbaru dalam tarif pemotongan PPh 21 menggunakan skema tarif efektif rata-rata (TER). Skema ini menggantikan tarif progresif sebelumnya dan berlaku untuk menghitung pajak penghasilan pasal 21 di masa pajak selain Masa Pajak Terakhir atau secara bulanan dan harian.<\/p>\n\n\n\n<p><strong>Baca juga: <a href=\"https:\/\/trusttaxconsultant.id\/tarif-efektif-pph-21-baru\">DJP Pastikan Tarif Efektif PPh 21 Baru Tak Akan Bebankan Karyawan<\/a><\/strong><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dasar Hukum PPh 21 TER<\/strong><\/h2>\n\n\n\n<p>Dasar hukum skema penghitungan PPh 21 TER ini adalah Pasal 21 ayat (5) Undang-Undang No. 36 Tahun 2008 tentang Pajak Penghasilan (UU PPh) s.t.d.t.d. UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP). Pemerintah juga mengeluarkan Peraturan Menteri Keuangan No. 168 Tahun 2023 tentang Petunjuk Pelaksanaan Pemotongan Pajak atas Penghasilan Sehubungan dengan Pekerjaan, Jasa, atau Kegiatan Orang Pribadi sebagai aturan pelaksana dari PP 58\/2023.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Perubahan Skema Hitung<\/strong><\/h2>\n\n\n\n<p>Perubahan skema perhitungan PPh 21 mencakup beberapa hal, antara lain:<\/p>\n\n\n\n<ul>\n<li><strong>Perubahan Seluruh Skema Penghitungan PPh 21<\/strong><br>Skema penghitungan pajak penghasilan pasal 21 untuk pegawai tetap dan tidak tetap telah diubah.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Perluasan Lingkup Penghitungan PPh 21<\/strong><br>Lingkup penghitungan PPh Pasal 21 diperluas untuk peserta program pensiun yang masih berstatus pegawai yang menarik dana pensiun, seperti BPJSTK, ASABRI, TASPEN, yang sebelumnya hanya berlaku untuk Dapen.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Pengurangan Zakat\/Sumbangan Keagamaan<\/strong><br>Zakat atau sumbangan keagamaan wajib yang dibayar melalui pemberi kerja dapat dikurangkan dalam penghasilan bruto PPh 21.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Penambahan Pengecualian Penghasilan yang Dipotong PPh 21<\/strong><br>Penambahan penghasilan yang dikecualikan dari pemotongan PPh 21, seperti DTP.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Penggabungan Seluruh Penghasilan dalam Masa Pajak<\/strong><br>Seluruh penghasilan pegawai tetap digabungkan dalam 1 bulan atau dalam masa pajak.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Pemotongan PPh 21 atas Natura\/Kenikmatan<\/strong><br>Dilakukan pemotongan PPh 21 atas natura dan\/atau kenikmatan bagi wajib pajak orang pribadi.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Penyesuaian Pengaturan Skema<\/strong><\/h2>\n\n\n\n<p>Beberapa penyesuaian pengaturan skema perhitungan PPh Pasal 21 meliputi:<\/p>\n\n\n\n<ul>\n<li><strong>Pemberi Kerja Tidak Wajib Melakukan Pemotongan PPh 21<\/strong><br>Pemberi kerja tidak wajib memotong pajak penghasilan pasal 21 apabila penerima penghasilan tidak terkait dengan usaha\/pekerjaan bebas dari pemberi kerja atau jika terkait dengan organisasi internasional berdasarkan perjanjian internasional.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Menggabungkan Peraturan Menteri Keuangan Biaya Jabatan\/Biaya Pensiun dan PMK Pengurang Penghasilan Harian.<\/strong><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Penambahan Jenis Penghasilan yang Dikecualikan dari Pemotongan PPh 21<\/strong><br>Penambahan jenis penghasilan yang dikecualikan dari pemotongan PPh 21, seperti bantuan, sumbangan, hibah.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Penyesuaian Pengurang Penghasilan Bruto Bukan Pegawai dengan Konsep dalam PMK 141\/2015.<\/strong><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Ketentuan DPP PPh 21 Dokter Dimasukkan dalam Lampiran RPMK (Petunjuk Umum).<\/strong><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Penegasan Penerima Penghasilan Berhak Mendapatkan Bukti Pemotongan, dan Pemberi Penghasilan Tidak Wajib Membuat Bupot Jika Tidak Ada Penghasilan yang Dibayarkan.<\/strong><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Pengaturan tentang PNS Membuat Surat Pernyataan 2 Pemberi Kerja.<\/strong><\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Latar Belakang, Tujuan &amp; Dampak TER<\/strong><\/h2>\n\n\n\n<p>Perubahan ini bertujuan untuk menyederhanakan dan memperjelas perhitungan serta pemotongan PPh 21, serta mengurangi beban administrasi bagi Wajib Pajak. Dengan adanya skema tarif efektif PPh 21 TER, perhitungan pajak penghasilan pasal 21 menjadi lebih simpel tanpa memberikan tambahan beban pajak baru, karena masih berdasarkan Pasal 17 ayat (1) huruf a UU PPh.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Contoh Perhitungan Tarif Efektif Rata-rata (TER)<\/strong><\/h2>\n\n\n\n<p>Sebagai contoh, perhitungan tarif efektif rata-rata (TER) PPh 21 dapat dilakukan sebagai berikut:<\/p>\n\n\n\n<ul>\n<li><strong>Pegawai Tetap dengan Penghasilan Rp10.000.000,- per Bulan<\/strong>\n<ul>\n<li>Tarif pajak progresif PPh 21 sebelum perubahan: 5% hingga 30%.<\/li>\n\n\n\n<li>Tarif efektif rata-rata (TER) PPh 21: Misalnya 15%.<\/li>\n\n\n\n<li>PPh 21 yang dipotong setiap bulan: Rp10.000.000,- x 15% = Rp1.500.000,-.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul>\n<li><strong>Pegawai Tidak Tetap dengan Penghasilan Rp5.000.000,- per Bulan<\/strong>\n<ul>\n<li>Tarif pajak progresif PPh 21 sebelum perubahan: 5% hingga 30%.<\/li>\n\n\n\n<li>Tarif efektif rata-rata (TER) PPh 21: Misalnya 10%.<\/li>\n\n\n\n<li>PPh 21 yang dipotong setiap bulan: Rp5.000.000,- x 10% = Rp500.000,-.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>Selengkapnya <a href=\"https:\/\/trusttaxconsultant.id\/cara-hitung-tarif-efektif-pph-21\">Cara Hitung Tarif Efektif PPh 21<\/a><\/strong><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Kesimpulan<\/strong><\/p>\n\n\n\n<p>Perubahan terbaru dalam tarif pemotongan PPh 21 menggunakan skema tarif efektif rata-rata (TER) memberikan dampak positif bagi Wajib Pajak dengan menyederhanakan perhitungan pajak penghasilan pasal 21. Dengan pemahaman yang baik mengenai perubahan ini, perusahaan dan karyawan dapat mengelola kewajiban perpajakan mereka dengan lebih efisien dan tepat.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-ast-global-color-4-background-color has-background\">Dalam menghitung PPH 21, penting untuk menggunakan jasa konsultan pajak yang terpercaya dan berpengalaman. Salah satu pilihan terbaik adalah Trust Tax Consultant Semarang. Dengan mengunjungi <strong><a href=\"https:\/\/trusttaxconsultant.id\/konsultan-pajak-semarang\/\">https:\/\/trusttaxconsultant.id\/konsultan-pajak-semarang\/<\/a><\/strong>, Anda akan mendapatkan layanan profesional dalam mengelola pajak Anda. Konsultan pajak kami siap membantu Anda memahami peraturan pajak yang berlaku dan memastikan bahwa Anda membayar pajak dengan benar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PPh 21, yang merupakan singkatan dari Pajak Penghasilan Pasal 21, adalah pajak yang dipotong atas penghasilan yang diterima oleh seorang Wajib Pajak pribadi atas pekerjaan, jasa, atau kegiatan yang dilakukannya di dalam negeri. Pada tahun 2024, Direktorat Jenderal Pajak (Ditjen Pajak) memberlakukan perubahan dalam tarif pemotongan PPh 21 dengan menerapkan skema tarif efektif rata-rata (TER). [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2532,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[10],"tags":[12],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PPh 21: Definisi, Tarif &amp; Contoh Cara Hitung<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/trusttaxconsultant.local\/pph-21.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PPh 21: Definisi, Tarif &amp; Contoh Cara Hitung\" \/>\n<meta property=\"og:description\" content=\"PPh 21, yang merupakan singkatan dari Pajak Penghasilan Pasal 21, adalah pajak yang dipotong atas penghasilan yang diterima oleh seorang Wajib Pajak pribadi atas pekerjaan, jasa, atau kegiatan yang dilakukannya di dalam negeri. Pada tahun 2024, Direktorat Jenderal Pajak (Ditjen Pajak) memberlakukan perubahan dalam tarif pemotongan PPh 21 dengan menerapkan skema tarif efektif rata-rata (TER). 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